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Showing 3131–3140 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…re farmed according to the organic production method provided for in Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulatio…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
…om the year in which one of the three conditions set out in the first paragraph of 1 bis of article 206 is no longer met. Where the organisation was engaged in a profit-making activity in the year pri…
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
…ioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for the year 2017 in application…
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
…du travail; 3° Mutual societies and mutualist organisations mentioned in 6, 7, 9 and 10 of article 206 of this code; 4° Non-profit-making associations, organisations, foundations, endowment funds, co…
…yers and the sums paid out or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as sums wagered from the date on which the event or events on which the game is bas…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…
…themselves of one of the special schemes mentioned in Articles 359 and 369 ter of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, on the annex to the declara…
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